1) Login to cPanel and click on File Manager.
2) The next step is to locate where do you want to create the new folder. In this example, I'm choosing "public_html" as the target path
3) To create a folder, click on the "Folder" button.
4) A pop-up will appear in which you can give the new folder a name and its desired location.
Once you input that information (For example: storage), click the Create New Folder button.
5) The new folder e.g. storage will appear in the chosen location as shown below: